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我国上市公司成本粘性实证研究

发布时间:2018-06-05 17:11

  本文选题:成本粘性 + 主观影响因素 ; 参考:《湖南大学》2013年硕士论文


【摘要】:成本粘性是指当成本随着业务量的变化而变化时,其边际变化率在不同的业务量变化方向上的不对称性。简单地说,,就是当业务量增加时所引起的成本增加额大于业务量等额减少时引起的成本减少额。这与传统管理会计理论的假设,成本的边际变化率在业务量变化方向上的对称性是相矛盾的,因而成本粘性的研究是对传统成本模型假设的一个挑战,这就使得本文的研究有了一定的理论和现实意义。 本文创新之处有两点,一是运用前景理论对成本粘性加以解释和说明,二是对影响成本粘性的因素从主客观两方面进行了系统的分析。行为经济学的前景理论是对成本粘性理论解释的一个新的视角,也是本文进行研究假设的基础之一。成本粘性的影响因素有很多,不同的影响因素对成本粘性的影响程度也各不相同,对这些影响因素的分析和实证有利于企业成本控制水平的提高,提高企业经济效益。 本文选取我国制造业上市公司连续五个会计年度的样本数据,通过实证研究数据和回归分析,结果表明:我国制造业上市公司是存在成本粘性的;管理者成本管理缺乏效率,当时间间隔为4年时成本粘性才出现减小的趋势;股权集中度、宏观经济环境因素与成本粘性负相关,公司属性特征中的资产负债率与成本粘性负相关,流动资产比率、资本密集度则与其正相关;结合本文实证分析的结果,本文从主客观两方面入手提出了减小成本粘性的系列政策建议,以便提高企业成本管理的水平,最大程度发挥企业各种资源的效用。
[Abstract]:Cost stickiness refers to the asymmetry of the marginal rate of change in different traffic directions when the cost varies with the volume of business. To put it simply, when the volume of business increases, the cost increase is greater than the cost reduction when the volume of business decreases. This is contrary to the hypothesis of traditional management accounting theory and the symmetry of marginal rate of change of cost in the direction of change of business volume, so the study of cost stickiness is a challenge to the hypothesis of traditional cost model. This makes the study of this paper has a certain theoretical and practical significance. There are two innovations in this paper, one is to explain and explain the cost stickiness by the foreground theory, the other is to analyze the factors influencing the cost stickiness from subjective and objective aspects. The prospect theory of behavioral economics is a new angle of view to explain the cost viscosity theory, and it is also one of the bases of the research hypotheses in this paper. There are many influencing factors of cost stickiness and different influence factors on cost stickiness. The analysis and demonstration of these influencing factors are beneficial to the improvement of enterprise cost control level and the improvement of enterprise economic benefit. This paper selects the sample data of Chinese manufacturing listed companies for five consecutive fiscal years, through empirical research data and regression analysis, the results show that: China's manufacturing listed companies have cost stickiness, managers' cost management is inefficient, When the time interval is 4 years, the cost viscosity decreases; the ownership concentration, macroeconomic environmental factors and cost viscosity are negatively correlated; the asset-liability ratio and cost viscosity in the corporate attributes are negatively correlated with the cost viscosity, and the current asset ratio. Combined with the results of empirical analysis, this paper puts forward a series of policy recommendations to reduce the cost stickiness in order to improve the level of cost management. Maximize the utility of the enterprise's various resources.
【学位授予单位】:湖南大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F275;F276.6

【参考文献】

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